Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1981 Switz Foods Pvt Ltd West Bengal

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601

37/WBAAR/2019-20 dated 09.12.2019

application-pdf(Size: 684.17 KB)

97(2)(a)
1982 M/s Sree & Co Andhra Pradesh

Whether supply of print on flex is classifiable as supply of goods or service?

If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

AAR No. 32/AP/GST/2019 dated: 09.12.2019

application-pdf(Size: 549.23 KB)

97(2) a,b,e
1983 M/s Sree& Co Andhra Pradesh

1.Whether supply of print on flex is classifiable as supply of goods or service?

2.If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

3.If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

AAR No. 32/AP/GST/2019 dated: 09.12.2019

application-pdf(Size: 549.23 KB)

97(2)(a)(b) & (e)
1984 M/s Maneckji Cooper Education Trust Maharashtra

The applicant would like to know whether the required registration under the GST Act should be surrendered.

GST/ARA/128/2018-19/B-117 , Mumbai, dated 03.12.2019

application-pdf(Size: 2.63 MB)

97(2)(a)& (b)
1985 M/s NRB Hydraulics Pvt Ltd Maharashtra

Gst to be paid by whom on Scrap Generated at our Vendor Place to whom give work of Labour Job.

GST/ARA/27/2019-20/B-120 , Mumbai, dated 03.12.2019

application-pdf(Size: 663.31 KB)

97(2)(e)
1986 M/s Life Health Foods India Pvt. Ltd Maharashtra

1.Whether ‘ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax (GST) @12% ?                                        2. If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant ? 

GST/ARA/44/2019-20/B-119, Mumbai, dated 03.12.2019

application-pdf(Size: 386.88 KB)

97(2)(a)
1987 M/s Ex- servicemen Resettlement Society West Bengal

Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable

35/WBAAR/2019-20 dated 29.11.2019

application-pdf(Size: 335.57 KB)

97(2)(c)&(e)
1988 M/s Barbeque Nation Hospitality Ltd West Bengal

Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant

34/WBAAR/2019-20 dated 29.11.2019

application-pdf(Size: 168.12 KB)

N.A.
1989 M/s Alisha Foods Madhya Pradesh

What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured.

MP/AAR/20/2019 dated 28.11.2019

application-pdf(Size: 2.31 MB)

97(2)(a)(e)
1990 Bicholim Municipal Council Goa

Whether GST payable on collection of sopo or not?

GOA/GAAR/3/2019-20/2223 dated 26.11.2019

application-pdf(Size: 533.84 KB)

97(2)(e)